Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development e...
Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
CBIC issued Circular No. 250/07/2025-GST clarifying jurisdictional authorities for review, revision, and appeals regarding orders passed by Common Adjudicating Authority (CAA) on DGGI show cause notices. Under CGST Act Sections 107-108, the Principal Commissioner or Commissioner under whom CAA is posted serves as reviewing and revisional authority. Appeals lie before Commissioner (Appeals) within corresponding territorial jurisdiction per notification 02/2017. The same Principal Commissioner/Commissioner represents department in appeal proceedings and may appoint subordinate officers for filing departmental appeals. Reviewing/revisional authorities may seek DGGI comments before deciding on CAA orders, ensuring uniform procedural compliance across all adjudication matters.
CBIC issued Circular No. 250/07/2025-GST clarifying jurisdictional authorities for review, revision, and appeals regarding orders passed by Common Adjudicating Authority (CAA) on DGGI show cause notices. Under CGST Act Sections 107-108, the Principal Commissioner or Commissioner under whom CAA is posted serves as reviewing and revisional authority. Appeals lie before Commissioner (Appeals) within corresponding territorial jurisdiction per notification 02/2017. The same Principal Commissioner/Commissioner represents department in appeal proceedings and may appoint subordinate officers for filing departmental appeals. Reviewing/revisional authorities may seek DGGI comments before deciding on CAA orders, ensuring uniform procedural compliance across all adjudication matters.
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